The annual Conference on Auditing and Capital Markets is organized by the PCAOB Office of Economic and Risk Analysis in conjunction with the Journal of Accounting Research. Attendance is limited and by invitation only. Academics interested in receiving an invitation should contact the Office of Economic and Risk Analysis at ERA@pcaobus.org.

The views expressed in the papers selected for presentation are those of the authors, and do not necessarily reflect the view of the PCAOB, Board members, or staff.